<table width="100%" height="<?php echo $h_content?>" border='0' cellspacing='5' cellpadding='0' bgcolor="#F5F5F5">
  <tr>
    <td valign="top" width="<?php echo $w_lpanel ?>"><?php echo $lpanel?></td>
    <td valign="top" width="<?php echo $w_main ?>"><?php echo $main?>
    	<table width="100%" border="0" cellspacing="0" cellpadding="0">
          <tr>
            <td width="<?php echo $w_lpanel_main ?>"><?php echo $lpanel_main?></td>
            <td width="<?php echo $w_rpanel_main ?>"><?php echo $rpanel_main?></td>
          </tr>
          </tr>
             <td colspan="2" valign="top" width="<?php echo $w_main ?>"><?php echo $bottom?></td>
          </tr>
        </table>
    </td>
    
</table>